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NEW QUESTION 25
The internal auditor s fraud-related responsibilities include which of the following?

A. Overseeing managements actions to manage fraud risksB. Attesting that the organization s financial statements are free of material misstatements caused by fraudC. Reporting to regulators regarding the entity's vulnerability to fraudD. Evaluating whether management is actively retaining responsibility for oversight of the fraud risk management program

Answer: C

 

NEW QUESTION 26
Which of the following would MOST LIKELY be a violation of the ACFE Code of Professional Ethics?

A. All of the above are violations.B. Vivian, a CFE, accepted an assignment to conduct a fraud examination within a manufacturing company. Because she was in a hurry to complete the investigation, she overlooked key items of evidence and ended up failing to uncover a major fraud scheme.C. Rodrigo. a CFE. uncovered several material Internal control deficiencies unrelated to the Kickback scheme he was Investigating. In his final report to management. Rodrigo included information about the deficiencies even though they were unrelated to the situation he was hired to investigate.D. Tom, a CFE, was hired by a client to conduct a fraud examination but found nothing amiss. A year later, he received a court order to provide the client's file to the ordering court. Tom complied with the court order, even though he did not have the client's authorization to do so.

Answer: B

 

NEW QUESTION 27
During the course of a fraud examination. While, an employee of the ABC Corp.. approaches Blue, a Certified Fraud Examiner (CFE), and tells Blue that she wishes to furnish information in confidence. Blue also is employed by the ABC Corp. Blue should:

A. Agree that the information will be held in confidence, even though Blue knows it will not beB. Take White's request straight to ABC Corp.'s managementC. Not agree to the request for confidentialityD. Tell White that she will try to keep the information as confidential as possible

Answer: C

 

NEW QUESTION 28
Which of the following principles of corporate governance pertains to the duty of the organization to act in the best interest of society?

A. ResponsibilityB. FairnessC. TransparencyD. Accountability

Answer: A

 

NEW QUESTION 29
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